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Goods and Services Tax : Courts have repeatedly held that bona fide purchasers cannot lose Input Tax Credit merely because suppliers failed to deposit GST ...
Goods and Services Tax : The Allahabad High Court held that SGST authorities of a pure transit State cannot impose penalties under Section 129 where no tax...
Goods and Services Tax : The article explains that GST penalties generally require existence of tax liability, contravention, or deliberate intent to evade...
Goods and Services Tax : The article explains how constitutional safeguards prevent illegal, discriminatory, and oppressive taxation by authorities. It hig...
Goods and Services Tax : Social media creators earning from YouTube, Instagram, sponsorships, and affiliate marketing must report income as professional bu...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Persistent technical issues prevented users from accessing the portal and completing filings. The representation seeks urgent fixe...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : The Allahabad High Court granted bail in a GST fake ITC case after noting that investigation was complete, the complaint had been ...
Goods and Services Tax : Karnataka High Court observed that the department wrongly construed the term “may” as mandatory while rejecting the waiver app...
Goods and Services Tax : The Supreme Court refused to interfere with the Kerala High Court judgment holding that challenges to GST adjudication proceedings...
Goods and Services Tax : The Madras High Court remitted the GST matter for fresh adjudication after the taxpayer agreed to deposit 50% of the disputed tax ...
Goods and Services Tax : Allahabad High Court held that proceedings under Section 130 of the GST Act cannot be initiated without prior determination of tax...
Goods and Services Tax : GSTN has announced mandatory capture of Ship-To GSTIN in Bill-To/Ship-To transactions under the EWB system. The change aims to imp...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
Goods and Services Tax : The GST Appellate Tribunal issued a detailed order constituting benches across India and classifying GST disputes into three categ...
Goods and Services Tax : The Principal Bench of GSTAT instructed scrutiny officers not to raise defects where appellants upload required soft copy document...
Goods and Services Tax : The Central Government amended Notification No. 14/2018-UT Tax by replacing officials listed against Serial No. 2. The notificatio...
The Court dismissed the petition as the same bail condition had been previously upheld. The key takeaway is that issues already adjudicated cannot be reopened.
The case addressed rejection of a GST refund application without following mandatory procedural requirements. The Court held the order unsustainable and directed fresh adjudication in accordance with Rule 92.
The Court set aside the IGST demand on re-imported goods, holding that liability depends on whether input tax credit was availed. It directed the petitioner to furnish a certificate and allowed fresh adjudication.
The court set aside a GST demand order citing violation of natural justice as no hearing opportunity was given. However, relief was conditional on full deposit due to delay in approaching the court.
The Court held that the controversy was identical to a previously decided case. The petition was accordingly disposed of without fresh examination of merits.
Explore why composite GST notices across multiple years should be judged by severability, not invalidation, balancing tax recovery with statutory limits.
The issue involved challenge to provisional attachment under Section 83 of the CGST Act. The Court refused to interfere, holding that the petitioner must first exhaust the statutory remedy of filing objections under Rule 159(5).
The Court held that cancellation based on grounds not mentioned in the show cause notice violates natural justice. The order was set aside and registration restored with liberty for fresh proceedings.
The court ruled that cancellation was unsustainable where authorities ignored documents and passed non-speaking orders. It emphasized that decisions must reflect application of mind and proper evaluation of evidence.
This article explains why GST registration is not limited to turnover thresholds. It highlights transaction-based triggers that can mandate registration even for small businesses.
